Factory depreciation	$26,849
Indirect labor	66,540
Factory electricity	7,588
Indirect materials	15,759
Selling expenses	37,356
Administrative expenses	21,012
	Total costs	$175,104

Factory overhead is allocated to the three products based on processing hours. The products had the following production budget and processing hours per case:

	Budgeted Volume (Cases)	Processing Hours Per Case
Tortilla chips		5,400			0.15
Potato chips		3,300			0.10
Pretzels		5,700			0.12
	Total		14,400

If required, round all per-case answers to the nearest cent.

a.  Determine the single plantwide factory overhead rate.
$fill in the blank 1 per processing hour

b.  Use the overhead rate in (a) to determine the amount of total and per-case overhead allocated to each of the three products under generally accepted accounting principles.

	Total Factory Overhead	Per-Case Factory Overhead
Tortilla chips
Potato chips
Pretzels
Total

 

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